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NY M86410

September 20, 2006

CLA-2-94:RR:NC:N3:349 M86410


TARIFF NO.:9404.90.2000

Kristine Ratajczck
Kolpin Powersports
205 N. Depot Street
Fox Lake, WI 53933

RE: The tariff classification of a seat cover from China

Dear Ms. Ratajczck:

In your letter dated August 24, 2006 you requested a tariff classification ruling.

The instant sample, style KPSAM30 “Gel-Tech Seat Cover”, is a cushioned seat cover specifically designed for an ATV. The outer layer is made from a knit man-made fiber laminated fabric. Four sections of the cover contain gel pads. The cover features elasticized edges and nylon hook and loop straps.

The applicable subheading for the cover will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.


Robert B. Swierupski

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